Filing Taxes for Children and Dependents

A child’s earned income (such as from a W-2) should not be reported on a parent or guardian’s tax return.

Does Your Dependent Need to File a Return?

Whether a child or dependent is required to file depends on:

• The amount of earned and/or unearned income
• Marital status
• Age (65 or older)
• Whether they are blind

Even if not required to file, your child may still benefit from filing a return.
 For example:

If federal or state taxes were withheld, your child can only receive a refund by filing a return.

Responsibility for the Child’s Tax Return

According to IRS Publication 929 – Tax Rules for Children and Dependents (see page 6):

Who Files the Return?

• The child is responsible for filing their own return and paying any related tax, penalties, or interest.
• If the child is too young or unable to file, a parent, guardian, or legally responsible person must file on their behalf.

How to Sign the Child’s Return

If the child cannot sign:

• The parent or guardian should sign the child’s name followed by:

“By [Your Signature], parent (or guardian) for minor child.”

Parent or Guardian Authority

• A parent/guardian who signs the return can communicate with the IRS on all matters related to that return.
• A parent/guardian who does not sign the return:
  • May provide information or pay the tax
  • Cannot legally bind the child to any tax liability
  • Cannot receive detailed IRS correspondence

Third Party Designee Option

• A parent or guardian who did not sign the child’s return can still be authorized as a third-party designee.
• To authorize:
  • Check “Yes” in the Third-Party Designee section of the tax return
  • List the parent/guardian as the designee

This allows them to:

• Respond to IRS notices
• Receive updates on return processing and refund status

?? Note: This does not authorize them to receive the refund or legally represent the child before the IRS.

Additional Tools and References

• IRS Publication 929 – Refer to:
  • Page 3: Filing Requirements for Children and Dependents
  • Page 4, Table 1: Helps determine if a return is required
• IRS Interactive Tax Assistant (ITA):
   Topic: Do I Need to File a Tax Return?

Reminder: All links and references are automatically updated each year to reflect the most current information available at the time you access them.